https://www.taxtmi.com/caselaws?id=159900 Excise duty on beer was held not to arise at the wort stage because wort was only an intermediate, non-alcoholic stage in manufacture and not an alcoholic liquor for human consumption. The statutory charging scheme linked liability to the finished product and its removal from the distillery, brewery, warehouse, or other place of storage. Duty became payable only when the beer had reached the consumable stage and was received in the bottling tank for removal from storage. The manufacturer therefore succeeded. en-us Wed, 27 Nov 1996 00:00:00 +0530 Mon, 07 Jul 2014 18:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159900 Excise duty on beer was held not to arise at the wort stage because wort was only an intermediate, non-alcoholic stage in manufacture and not an alcoholic liquor for human consumption. The statutory charging scheme linked liability to the finished product and its removal from the distillery, brewery, warehouse, or other place of storage. Duty became payable only when the beer had reached the consumable stage and was received in the bottling tank for removal from storage. The manufacturer therefore succeeded. Case-Laws Central Excise Wed, 27 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159900